Assistant Director Of Mines & Geology vs Deccan Cements Ltd. & Anr

The Supreme Court clarified the interpretation of the Cess and Other Taxes on Minerals (Validation) Act, 1992, holding that it does not authorize the collection of cess for liabilities accrued prior to April 4, 1991, although it validates previous collections. The Court distinguished between 'levy' and 'collect' under Article 265 of the Constitution, emphasizing that while a tax may be levied, collection cannot occur if it was not realized before the specified date. The judgment upheld the High Court's decision that no further cess could be collected post the stipulated date, affirming the validity of the Validation Act.